No. 74-1100.

514 F.2d 134 (1975)

LAND O'LAKES, INC., formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Decided April 30, 1975.

Attorney(s) appearing for the Case

Leonard J. Henzke, Jr., Atty., Tax. Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Harold Jordan, St. Paul, Minn., for plaintiff-appellee.

Before GIBSON, Chief Judge, BRIGHT, Circuit Judge, and TALBOT SMITH, Senior District Judge.

BRIGHT, Circuit Judge.

In this action, Land O'Lakes, a cooperative corporation, seeks a refund of income taxes in the sum of $254,978.74 (including interest) which it paid under a deficiency assessment for the year 1963. This deficiency arose because the Government revoked Land O'Lakes' status as an exempt farmers' cooperative under § 521 of the Internal Revenue Code, 26 U.S.C. § 521 (1970), for its operations during calendar year 1963. The district court...

Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases